2018 Taxo.online 538

– WRIT PETITION NO.1856 OF 2018 dated 07.12.2018





Central Goods & Services Tax Act, 2017

Akil Kureshi, Justice & M.S. Sanklecha, Justice

In favour of assessee

High Court


Represented by: –

Petitioner: – Mr.   Zaid   Ansari   with   Mr.   Deep   Marabia, Zaid S. Ansari

Respondent: – Mr. J. B. Mishra with Mr. Sham Walve, Mr. Pradeep S. Jetly with Mr. J. B.Mishra,

Other Petitioners:

  1. J. Enterprise (WRIT PETITION NO.1857 OF 2018), Steel Sagar (WRIT PETITION NO.1858 OF 2018), Forge Cast Alloys Pvt. Ltd. (WRIT PETITION NO.1862 OF 2018), J. P. Electronic Devices (I) Pvt. Ltd. (WRIT PETITION NO.1863 OF 2018), Namrata Electronics (WRIT PETITION NO.1870 OF 2018)

Order: –

In all these Petitions, individual facts are different. However, the central grievance of the Petitioners is common.  The contention of all the Petitioners is that the declarations made by them in TRAN­1 at the time of migration to the Goods and Service Tax (for short “GST”) regime, had certain errors, primarily, due to the technical glitches in the official portal   of   the   Department.  It   is   not   in   dispute   that   time   for   making declarations as per statute has expired.


  1. However, under a notification dated 10th September, 2018, the time for submitting declaration in form TRAN­I can be extended up to 31st March, 2019 for those if it is found that the registered persons who could not submit said declaration by the due date on account of the technical difficulties on the common portal and in respect of whom the GST Council has made a recommendation for such extension.


3 According to the Petitioner, the cases would fall within the above extended time as provided in the notification. They have made representations to the concerned Commissioner.   In many cases, such representations are pending.  We are informed by the Counsel for the Respondents that, the procedure set up is that where any such request is made, it is for the Commissioner/ Nodal Officer to process the request and forward to the GST Net Work, with recommendations, if any.   If the representation is accepted, the network would place the case before the IT Grievance Redressal Committee, who would place it before the GST Counsel to take appropriate decision.


4 In facts of the case, we request the concerned Commissioner/ Nodal Officer to take appropriate decision on the representations of the respective Petitioners before us. The entire exercise of examining the cases of the Petitioners through the channel explained before us as noted above,

shall be completed latest by 31st January, 2019.

  1. Respondent may communicate outcome thereof as early as possible, thereafter to the petitioners.
  2. All the petitions are disposed of in the above terms.

Free Trial

Are you looking for the Latest Rules, Notifications, and Case Laws?

Book your 7 days free trial

Book Now